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HMRC internal manual

Debt Management and Banking Manual

Payment processing and accounting: payment methods: debit or corporate/business credit card over the internet (Online Payment Serivce (OPS))

Online Payment Service (OPS) is a service provided by HMRC which enables customers to pay over the internet using any debit or corporate/business credit card, except for American Express and Diners Club cards.

OPS can be used to make payments for:

  • Self Assessment
  • Employers PAYE/NICS
  • VAT
  • Corporation Tax
  • Stamp Duty Land Tax (SDLT)
  • Miscellaneous payments (ETMP (SAFE) payment references beginning with ‘X’).

The customer can make a payment of any amount from £0.01 to £97,000.00.

Corporate/business credit card payments attract a transaction fee, charged by the card issuing bank. Legislation in Finance Act 2008 (updated January 2018) enables HMRC to pass this transaction fee on to the individual making payment. This means that the higher cost associated with these payments is not borne by the general body of taxpayers.

Prior to making the payment the customer will be advised of the non-refundable transaction fee that they will incur.

The payment is validated and an acknowledgement is displayed when the payment is successfully processed. The customer’s record will usually be updated within three working days of the payment being initiated.

You can find more information about the service in the ‘Paying HMRC’ instructions on the GOV.UK website. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) Electronic Payments: Debit or credit card over the internet (OPS)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)